HMRC internal manual

Trusts, Settlements and Estates Manual

TSEM7868 - Deceased persons: intestacy: Northern Ireland - division of estate

The rights of the surviving spouse or civil partner and the rules of inheritance are explained at TSEM7864.

If the intestate is not married or in a civil partnership, the rules of inheritance apply. Unmarried partners and/or friends will not inherit. The rules set out the priority order in which the estate would be equally shared.

  1.  Children
  2.  Parents
  3.  Brothers or sisters
  4. Nieces and nephews
  5. Grandparents
  6. Uncles and aunts
  7. Cousins                          


No surviving kin

Where a person dies intestate and without leaving kin entitled to his/her estate, the estate passes to the Crown.